2025-06-06T10:12:30-05:00 2024-12-31 561706742 DAVIDSON HOLLAND WHITESELL & CO PLLC 209 13TH AVE PLACE NW SUITE 200 HICKORY NC 28601 990 2024-01-01 560928743 YOUNG MEN'S CHRISTIAN ASSOCIATION OF CATAWBA VALLEY INC YOUN 8283249622 315 1ST AVE NW 104 HICKORY NC 28601 NAT AUTEN CEO 8283249622 2025-06-06 1 1 MATTHEW MCKINNEY P01707028 8283222070 2025-06-06 2024 2025-03-06 01:10:19Z YMCA OF CATAWBA VALLEY INC NAT AUTEN 315 1ST AVE NW SUITE 104 HICKORY NC 28601 25263363 0 X WWW.YMCACV.ORG X 1968 NC OUR MISSION AT THE YMCA IS "TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL." WE OFFER FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES SO PROGRAMS ARE ACCESSIBLE TO EVERY PERSON IN OUR COMMUNITY REGARDLESS OF AGE, GENDER, RELIGION, ETHNICITY OR ECONOMIC CIRCUMSTANCE. OUR PROGRAMS FOCUS ON FOUR CORE VALUES - CARING, HONESTY, RESPECT AND RESPONSIBILITY. WE IDENTIFY NEEDS WITHIN OUR COMMUNITY AND RESPOND TO THEM SO THAT THE ENTIRE COMMUNITY BENEFITS FROM OUR EFFORTS. 24 24 855 1796 0 0 3535683 3261487 7457826 9857272 965122 10585673 11264 53297 11969895 23757729 0 0 0 0 5475478 7004931 0 0 23099 4156636 5984582 9632114 12989513 2337781 10768216 28026869 41897692 3086787 5954087 24940082 35943605 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 5706835 7639466 FAMILY LIFE ACTIVITIES ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS TO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. FAMILY LIFE ACTIVITIES INCLUDE CHILD CARE (FULL-DAY INFANT, TODDLER, AND PRESCHOOL, PART DAY PRESCHOOL PROGRAMS, SCHOOL-AGE CHILD CARE FOR ELEMENTARY AND MIDDLE-SCHOOLERS, SUMMER DAY CAMP, AND HOLIDAY CAMP). THIS ALSO INCLUDES FAMILY PROGRAMMING (FAMILY MEMBERSHIP, FAMILY ACTIVITY PROGRAMS, FATHER/DAUGHTER DANCE, PARENTING SKILLS PROGRAMS, FOOD SERVICE PROGRAMS, AND TEEN CHARACTER AWARDS. REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $3,912,633. 3486903 536150 WELLNESS AND FITNESS PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS, PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE GROUP EXERCISE, HEALTH RISK/LIFESTYLE ASSESMENT, FITNESS TESTING, PERSONAL FITNESS PROGRAMS FOR THOSE STARTING OUT, PERSONAL TRAINING, PROGRAMS FOR PEOPLE WITH DISABILITIES, AND YOUTH FITNESS, INCLUDING PRESCHOOL MOVEMENT, PARENT-CHILD, AND TEEN EXERCISE.REVENUES INCLUDE PRO-RATA PORTION OF MEMBERSHIP DUES WHICH TOTAL $274,595. 1231326 685488 AQUATIC PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND AND BODY, OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN, AS WELL AS TO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE WATER EXERCISE CLASSES AND ARTHRITIS CLASSES, YOUTH AND ADULT SWIM INSTRUCTION, CPR AND FIRST AID, CLASSES FOR PEOPLE WITH DISABILITIES, COMPETITIVE SWIMMING AND WATER POLO, AND LIFE GUARDING INSTRUCTION.REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $351,080. 586183 996168 SPORTS PROGRAMS FOR ADULTS & CHILDREN ARE DRIVEN BY OUR MISSION TO BUILD SPIRIT, MIND, AND BODY, AND OFFER A PLACE TO BELONG, PEOPLE WHO CARE, AND FUN. THEY ALSO PROVIDE EFFECTIVE SOLUTIONS TO SOCIAL PROBLEMS. EXAMPLES INCLUDE ADULT LEAGUES, YOUTH BASEBALL AND SOFTBALL, YOUTH BASKETBALL, VOLLEYBALL, SOCCER, HOCKEY, FLAG FOOTBALL, AND TENNIS.REVENUES ABOVE INCLUDE A PRO-RATA PORTION OF MEMBERSHIP DUES TOTALING $510,198. 586183 996168 11011247 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 6 0 1 855 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 NC X X NAT AUTEN 8283249622 315 1ST AVE NW SUITE 104 HICKORY NC 28601 JOEY WILLIAMS DIRECTOR 0.50 X 0 0 0 MIKE SWAN DIRECTOR 0.50 X 0 0 0 DARRELL JOHNSON DIRECTOR 0.50 X 0 0 0 STEVE HINDMAN DIRECTOR 0.50 X 0 0 0 TAMIKA GARRISON DIRECTOR 0.50 X 0 0 0 JOHN TEETER DIRECTOR 0.50 X 0 0 0 HAL HUFFMAN DIRECTOR 0.50 X 0 0 0 KELLY FARR DIRECTOR 0.50 X 0 0 0 RICHARD DOWDY DIRECTOR 0.50 X 0 0 0 JOHNNY SCOTT DIRECTOR 0.50 X 0 0 0 GRANT SMITH DIRECTOR 0.50 X 0 0 0 KARI DUNLAP DIRECTOR 0.50 X 0 0 0 KEVIN BAXTER DIRECTOR 0.50 X 0 0 0 MICHAEL SIMMONS DIRECTOR 0.50 X 0 0 0 JON MERCER DIRECTOR 0.50 X 0 0 0 CLIFTON SMITH DIRECTOR 0.50 X 0 0 0 JENNIFER MCCRACKEN SECRETARY 0.50 X X 0 0 0 AVA TAYLOR FINANCIAL DEV CHAIR 0.50 X X 0 0 0 STUART BRIDGERS TREASURER 0.50 X X 0 0 0 PAUL CARSWELL HICKORY BOARD CHAIR 0.50 X X 0 0 0 ERIC LEVIN VICE CHAIR 0.50 X X 0 0 0 VIDAL SIPE PERSONNEL CHAIR 0.50 X X 0 0 0 MARK SEAMAN BOARD CHAIR 0.50 X X 0 0 0 TIFFANI HART SHUFORD BOARD CHAIR 0.50 X X 0 0 0 PAXTON TALLENT EXECUTIVE DIRECTOR 40.00 X 123519 0 20948 DIANNA CLONGINGER HR DIRECTOR 40.00 X 98643 0 18512 NAT AUTEN PRESIDENT/CEO 45.00 X 213336 0 45097 435498 0 84557 2 0 1 0 DAVID E LOOPER COMPANY INC 320 15TH STREET SE HICKORY NC 28602 RENOVATIONS / CONSTRUCTION 5759572 DUKE ENERGY 250 9TH STREET LANE SE HICKORY NC 28602 UTILITIES 281943 PATTON CLEANING 1686 OAKMONT DRIVE LENOIR NC 28645 CLEANING SERVICES 202499 JULES AND ASSOCIATES 515 S FIGUEROA ST SUITE 1900 LOS ANGELES CA 90071 FINANCING 199142 MATTHEWS CONSTRUCTION 210 FIRST AVENUE SOUTH CONOVER NC 28613 RENOVATIONS / CONSTRUCTION 139956 13 162 1160099 2101226 3261487 MEMBERSHIP DUES 900099 5048506 5048506 CHILDCARE AND FAMILY LIFE 624410 3726833 3726833 SPORTS PROGRAMS 900099 485970 485970 AQUATIC LIFE 900099 334408 334408 WELLNESS & FITNESS 900099 261555 261555 9857272 567134 567134 1501129 9928519 1411109 0 90020 9928519 10018539 10018539 115789 91929 23860 23860 19710 2596 17114 17114 MISCELLANEOUS INCOME 900099 12323 12323 12323 23757729 9857272 0 10638970 X 520055 520055 5439153 5200819 238334 277038 155228 121810 318277 303652 14625 450408 395155 55253 1043 1043 8657 8657 27790 21298 6492 206501 169410 37091 57363 40757 16606 43051 28989 14062 86035 81748 4287 1126347 1013713 112634 190053 142575 47478 CONTRACT SERVICES 1038618 713887 324731 SUPPLIES 686552 671516 15036 UTILITIES 605405 605405 BAD DEBT EXPENSE 360882 54403 306479 1546285 1404035 119151 23099 12989513 11011247 1955167 23099 5369711 5491003 1965690 1469489 19000 30665 37207077 14846531 10588921 22360546 5080673 5393030 5002874 7152959 28026869 41897692 706693 1177523 211461 279112 2168633 4497452 3086787 5954087 X 18321949 33432298 6618133 2511307 24940082 35943605 28026869 41897692 10768216 235307 0 X X 0 1 X 1 0 X 5564345 5958165 4919831 3535683 3261487 23239511 3979116 4732499 5905206 7457826 9857272 31931919 4505 10686 11747 19317 19710 65965 9547966 10701350 10836784 11012826 13138469 55237395 618902 866728 1485630 214768 214768 833670 866728 1700398 53536997 82796 134199 161250 399872 567134 1345251 82796 134199 161250 399872 567134 1345251 9630762 10835549 10998034 11412698 13705603 56582646 0.94620 0.94640 0.02380 0.01790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1043 1043 0 PART II-B, LINE 1: AMOUNT PAID WAS USED TO SUPPORT THE ADVOCACY EFFORTS ON BEHALF OF THE YMCA'S MISSION AND CAUSE WITH ELECTED OFFICIALS AND STAKEHOLDERS AT THE LOCAL, STATE, AND NATIONAL LEVELS. THE PAYEE IS THE NORTH CAROLINA ALLIANCE OF YMCA'S. 1000000 30313 30313 1000000 1000000 32093 32093 1000000 1000000 19173 19173 1000000 1000000 22940 22940 1000000 1000000 17248 17248 1000000 0 0 3436040 3436040 27164803 10788324 16376479 3504552 2160183 1344369 2987153 1798029 1189124 114529 99995 14534 22360546 CONSTRUCTION IN PROGRESS 5537252 OPERATING LEASE - RIGHT OF USE ASSE 1615707 7152959 X 24074604 235307 94523 329830 23744774 12955 12955 23757729 13071081 94523 94523 12976558 12955 12955 12989513 PART X, LINE 2: THE YMCA IMPLEMENTED THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. IN ACCORDANCE WITH THOSE STANDARDS, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF THE END OF THE CURRENT AND PRIOR YEAR, THE YMCA HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 2,596. DIRECT FUNDRAISING EXPENSES 91,927. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RE-CLASS 12,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 2,596. DIRECT FUNDRAISING EXPENSES 91,927. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RE-CLASS 12,955. TURKEY TROT 66262 66262 23548 FROSTY 5K 20081 20081 11356 1 18650 18650 14023 104993 104993 48927 48927 56066 X X 0 0 0 0 0 0 0 0 0 NAT AUTEN PRESIDENT/CEO 211265 0 2071 0 0 0 0 0 45097 0 258433 0 0 0 PART I, LINE 3 THE EXECUTIVE COMMITTEE OF THE BOARD PERFORMS A YEARLY PERFORMANCE EVALUATION. FORM 990, PART VI, SECTION A, LINE 3 THE YMCA HAS A SHARED SERVICES AGREEMENT WITH YMCA OF WNC TO PROVIDE MOTHLY WRITE UP/COMPILATION WORK AND AID IN THE PREPARATION OF THE FINANCIAL STATEMENTS AND AUDIT. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND IS EMAILED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. FORM 990, AS WELL AS THE AUDITED FINANCIAL STATEMENTS, ARE AVAILABLE IN PDF FORMAT ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS RECUSE THEMSELVES FROM THE DISCUSSION AND VOTING ON ANY ISSUES THAT PRESENT A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO IS BASED UPON ESTABLISHING GOALS OF THE ORGANIZATION AND ANNUAL EVALUATION COMPLETED BY THE EXECUTIVE COMMITTEE. THE PROCESS FOR DETERMINING COMPENSATION FOR ALL EMPLOYEES IN THE ORGANIZATION IS BASED UPON ANNUAL EVALUATION THAT MAY RESULT IN A MERIT SALARY INCREASE. THE FUNDS AVAILABLE FOR SALARY INCREASES IS DETERMINED DURING THE BUDGET PROCESS ON A GLOBAL BASIS FOR THE ENTIRE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE PRESENTED TO THE BOARD OF DIRECTORS EACH YEAR AS AN AGENDA ITEM DURING A BOARD MEETING. IN ADDITION, THE ORGANIZATION'S POLICIES AND ALL GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE WWW.YMCACV.ORG FORM 990, PART IX, LINE 24E EXPENDABLE EQUIPMENT : PROGRAM SERVICE EXPENSES 326,174. MANAGEMENT AND GENERAL EXPENSES 11,034. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 337,208. MISCELLANEOUS : PROGRAM SERVICE EXPENSES 214,045. MANAGEMENT AND GENERAL EXPENSES 48,616. FUNDRAISING EXPENSES 23,099. TOTAL EXPENSES 285,760. NATIONAL AND LOCAL DUES : PROGRAM SERVICE EXPENSES 216,760. MANAGEMENT AND GENERAL EXPENSES 22,386. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,146. REPAIRS AND MAINTENANCE : PROGRAM SERVICE EXPENSES 236,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 236,134. DAYCARE EXPENSES: PROGRAM SERVICE EXPENSES 159,745. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 159,745. FOOD : PROGRAM SERVICE EXPENSES 105,301. MANAGEMENT AND GENERAL EXPENSES 16,090. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,391. TELEPHONE : PROGRAM SERVICE EXPENSES 46,539. MANAGEMENT AND GENERAL EXPENSES 16,007. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,546. SPECIAL EVENTS : PROGRAM SERVICE EXPENSES 48,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,800. FIELD TRIPS : PROGRAM SERVICE EXPENSES 45,373. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,373. POSTAGE : PROGRAM SERVICE EXPENSES 5,164. MANAGEMENT AND GENERAL EXPENSES 5,018. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,182. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEW OF THE ANNUAL AUDIT, REVIEW OF THE FORM 990 AND FOR PROVIDING DIRECTION REGARDING THE RETENTION / ENGAGEMENT OF AN AUDIT FIRM FOR ACCOUNTING SERVICES AND AUDITED FINANCIAL STATEMENTS. YMCA WAY OWNERS' ASSOCIATION INC HWY 70 CONOVER NC 28613 560896726 HOLDS WATERSHED LAND NC YMCA OF CATAWBA VALLEY INC C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0